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NORTHERN LIGHTS COMMUNITY SCHOOL: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
NORTHERN LIGHTS COMMUNITY SCHOOL (EIN 20-2157775)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-02-16
IRS object ID
202310479349301801
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-02-16T14:52:24-06:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411397419PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Abdo LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15201 Eden Avenue Suite 250AddressLine1Txt
CityEdinaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55436ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202157775EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Northern Lights Community SchoolBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone2184924400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1305 Bridge StreetAddressLine1Txt
CityWarbaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMike HamernickPersonNm
Person TitleExective DirectorPersonTitleTxt
Phone2184924400PhoneNum
Signature2023-02-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMikePersonFirstNm
Person LastHamernickPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSteven D Anseth CPAPreparerPersonNm
PTINP00552219PTIN
Phone5076252727PhoneNum
Preparation2023-02-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-03-07 01:45:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMike HamernickPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1305 Bridge StreetAddressLine1Txt
CityWarbaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,696,352GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.nlcschool.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionNorthern Lights Community School will create a safe, small and enthusiastic learning community in which all students are known well, taught as individuals, and encouraged to be good stewards of our environment.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee37TotalEmployeeCnt
Total Volunteers1TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,033,484PYContributionsGrantsAmt
CY Contributions Grants$2,678,650CYContributionsGrantsAmt
PY Program Service Revenue$20,922PYProgramServiceRevenueAmt
CY Program Service Revenue$16,370CYProgramServiceRevenueAmt
PY Investment Income$276PYInvestmentIncomeAmt
CY Investment Income$837CYInvestmentIncomeAmt
PY Other Revenue$6,751PYOtherRevenueAmt
CY Other Revenue$495CYOtherRevenueAmt
PY Total Revenue$2,061,433PYTotalRevenueAmt
CY Total Revenue$2,696,352CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,181,406PYOtherExpensesAmt
CY Other Expenses$2,249,083CYOtherExpensesAmt
PY Total Expenses$2,181,406PYTotalExpensesAmt
CY Total Expenses$2,249,083CYTotalExpensesAmt
PY Revenues Less Expenses-$119,973PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$447,269CYRevenuesLessExpensesAmt
Total Assets BOY$1,668,367TotalAssetsBOYAmt
Total Assets EOY$1,684,591TotalAssetsEOYAmt
Total Liabilities BOY$2,205,749TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,774,704TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$537,382NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$90,113NetAssetsOrFundBalancesEOYAmt
MissionNorthern Lights Community School will create a safe, small and enthusiastic learning community in which all students are known well, taught as individuals, and encouraged to be good stewards of our environment.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,905,497ExpenseAmt
Revenue$16,370RevenueAmt
DescNorthern Lights Community School will create a safe, small and enthusiastic learning community in which all students are known well, taught as individuals, and encouraged to be good stewards of our environment.Desc
Total Program Service Expenses$1,905,497TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee37EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The OrganizationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2184924400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1305 Bridge StreetAddressLine1Txt
CityWarbaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Josie Pitts-Lobe
Board Chair/Treasurer1.00Yes (X)Yes (X)$0$0$0
Courtney Johnson
Vice Chair1.00Yes (X)Yes (X)$0$0$0
Donna Hanson-Kaasa
Secretary1.00Yes (X)Yes (X)$0$0$0
Shelly Eichorn
Member1.00Yes (X)$0$0$0
Karen Howell
Member1.00Yes (X)$0$0$0
Ryan Melhus
Member1.00Yes (X)$0$0$0
Dana Marrier
Member1.00Yes (X)$0$0$0
Mike Hamernick
Executive Officer1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Edvisions Schools IncBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 Main StreetAddressLine1Txt
CityHendersonCityNm
State AbbreviationMNStateAbbreviationCd
ZIP56044ZIPCd
FieldValueIRS element (for citing)
ServicesEducators and ManagementServicesDesc
Compensation$1,500,050CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$2,354,909GovernmentGrantsAmt
All Other Contributions$323,741AllOtherContributionsAmt
Total Contributions$2,678,650TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Food service900099$10,341$10,341
Student Trips900099$5,513$5,513
Student Activites900099$516$516
FieldValueIRS element (for citing)
Total Program Service Revenue$16,370TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$837TotalRevenueColumnAmt
Exclusion$837ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescPension RevenueDesc
Business900099BusinessCd
Total Revenue Column$495TotalRevenueColumnAmt
Exclusion$495ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$495OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,696,352TotalRevenueColumnAmt
Related Or Exempt Func Income$16,370RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,332ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$251TotalAmt
Program Services$251ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$735TotalAmt
Program Services$735ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$82,460TotalAmt
Management And General$82,460ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,435,817TotalAmt
Program Services$1,279,449ProgramServicesAmt
Management And General$156,368ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$92TotalAmt
Management And General$92ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$55,582TotalAmt
Program Services$90ProgramServicesAmt
Management And General$55,492ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$63,398TotalAmt
Program Services$54,995ProgramServicesAmt
Management And General$8,403ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$253,382TotalAmt
Program Services$253,382ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$124,649TotalAmt
Program Services$124,649ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$15,897TotalAmt
Program Services$3,695ProgramServicesAmt
Management And General$12,202ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$51,196TotalAmt
Program Services$42,563ProgramServicesAmt
Management And General$8,633ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,997TotalAmt
Program Services$9,997ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Food$50,757$50,757
Other Supplies$45,078$44,019$1,059
Technology Equipment$18,877$18,877
Classroom Supplies$14,798$14,798

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$26,117TotalAmt
Program Services$26,117ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,249,083TotalAmt
Program Services$1,905,497ProgramServicesAmt
Management And General$343,586ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$677,217BOYAmt
EOY$876,977EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$248,552BOYAmt
EOY$186,710EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$20,658EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$959BOYAmt
EOY$1,138EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$34,543BOYAmt
EOY$21,104EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,004,987LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$698,819LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$274,543BOYAmt
EOY$306,168EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$432,553BOYAmt
EOY$271,836EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,668,367BOYAmt
EOY$1,684,591EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$225,475BOYAmt
EOY$274,198EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$909EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$276,492BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,703,782BOYAmt
EOY$1,499,597EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,205,749BOYAmt
EOY$1,774,704EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$579,241BOYAmt
EOY-$121,529EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$41,859BOYAmt
EOY$31,416EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$537,382BOYAmt
EOY-$90,113EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,668,367BOYAmt
EOY$1,684,591EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$447,269ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$519,997OtherCostOrOtherBasisAmt
Depreciation$358,585DepreciationAmt
Book Value$161,412BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$484,990OtherCostOrOtherBasisAmt
Depreciation$340,234DepreciationAmt
Book Value$144,756BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$306,168TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDeferred Outflows of Pension ResourcesDesc
Book Value$271,836BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$271,836TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Net Pension Liability$525,156
Deferred Inflows of Pension Resources$974,441
FieldValueIRS element (for citing)
Total Liability$1,499,597TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationThe School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position to increase or decrease significantly over the next 12 months. As of June 30, 2022, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The School files informational returns in the U.S. federal jurisdiction, and in the Minnesota state jurisdiction. U.S federal returns and Minnesota returns for the prior three fiscal years are open and all others are closed. No returns are currently under examination in any tax jurisdiction.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3Northern Lights Community School is a Minnesota Charter School that must follow MN Statute 124d 10. This statute states that the school can not charge tuition nor refuse admission to any student for any reason. The school is a free tuition school.
Schedule E, Part I, Line 6Northern Lights Community School is a Minnesota Charter School that is in compliance with MN Statute 124d 10. As such, this Statute allows for the school to receive both Federal and State Aids and Grants from and through the Minnesota Department of Education and the US Department of Education.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 3Northern Lights Community School utilizes a contracted education-based service organization to provide staff and support for the education of students.
Form 990, Part VI, Section B, line 11bThe Finance Commitee reviews the Form 990 and it is then presented to the Board for approval prior to filing.
Form 990, Part VI, Section B, line 12cThe Organization annually evaluates all conflicts of interest submitted by board members and employees. The Organization's policies are communicated annually to the Board and employees and to new Board members and employees upon joining the Organization.
Form 990, Part VI, Section C, line 19The Organization makes its public documents available upon request.
Form 990, Part IX, line 11gPension Plan: Program service expenses -40,518. Management and general expenses -2,455. Fundraising expenses 0. Total expenses -42,973. Employee Benefits: Program service expenses 227,645. Management and general expenses 32,818. Fundraising expenses 0. Total expenses 260,463. Payroll Taxes: Program service expenses 105,547. Management and general expenses 10,606. Fundraising expenses 0. Total expenses 116,153. Instructors: Program service expenses 848,415. Management and general expenses 0. Fundraising expenses 0. Total expenses 848,415. Other Services: Program service expenses 135,743. Management and general expenses 0. Fundraising expenses 0. Total expenses 135,743. Administration: Program service expenses 0. Management and general expenses 115,399. Fundraising expenses 0. Total expenses 115,399. Consulting Fees for SVC: Program service expenses 2,617. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,617.
Form 990, Part XII, Line 2cThe Board of Directors assumes responsibility for oversight of the audit of the financial statements and selection of an independent accountant.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Northern Lights Building CompanyBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 2843AddressLine1Txt
CityWarbaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd
FieldValueIRS element (for citing)
EIN260260117EIN
Primary ActivitiesHold and manage real estate and lease real estate to a MN charterPrimaryActivitiesTxt
Legal Domicile StateMNLegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity StatusLine 12c, III-FIPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Northern Lights Community SchoolBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Northern Lights Building CompanyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeKTransactionTypeTxt
Involved$168,558InvolvedAmt
Method Of Amount DeterminationMarket ValueMethodOfAmountDeterminationTxt

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